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Journal articles on the topic 'A.Laffer's curve'

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Published: 3 June 2025

Last updated: 22 June 2025

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1

Shcherbakov, Gleb V. "Laffer points, area of fiscal contradictions and taxpayers’ acceptance power." RUDN Journal of Economics 27, no. 1 (2019): 49–62. http://dx.doi.org/10.22363/2313-2329-2019-27-1-49-62.

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The Laffer curve is the eternal problem of mathematical economics. Attempts to find the Laffer curve functions lead to new results that do not give the function in coordinates “tax burden - tax revenues” but give results in larger dimensions. Purpose of the article is developing tools to access the excessive tax burden on organizations. The general methods used in the article are analysis, generalization, synthesis. Special methods are mathematical induction, mathematical methods. In the study previously proposed mathematical models of Laffer curves by V.G. Papava (Ananiashvili, Papava, 2010) and E.V. Balatskii (Balatskii, 2000) are generalized and clarified. Taxation limit concept is expanded and necessity of determining the lower taxation limit is shown. The new approach to determining the values of Laffer points based on the use of tax burden and current assets turnover ratio is proposed. The determination of taxpayers’ acceptance power (in meaning “exponent”) is introduced and the property linking it with area of fiscal contradictions is shown. The constancy of the location of the first and second kind Laffer points is proved. Conditions limiting the sets of values of Laffer points are given. As a result the concept of the area of fiscal contradictions is divided with concepts of Laffer curves and Laffer points.

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2

Spiegel, Uriel, and Joseph Templeman. "A Non-Singular Peaked Laffer Curve: Debunking the Traditional Laffer Curve." American Economist 48, no. 2 (2004): 61–66. http://dx.doi.org/10.1177/056943450404800205.

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3

Tavor, Tchai, Limor Dina Gonen, and Uriel Spiegel. "The Double-Peaked Shape of the Laffer Curve in the Case of the Inverted S-Shaped Labor Supply Curve." Mathematics 10, no. 6 (2022): 858. http://dx.doi.org/10.3390/math10060858.

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The classical backward bending of the labor supply curve has been extended to the case of the inverted S-shaped labor supply curve during the last three decades. According to this extension, at very low net wage levels near the subsistence income level, the positive shape of the supply curve of labor may also be curved backward and become negatively sloped. A decrease in the low wage rate requires an increase in the labor supply, to maintain a minimum income level for survival. The S-shaped curve leads to a double-peaked Laffer curve, which also includes the possibility of three tax rates, each of which enables the collection of the same tax revenue. This may occur in contrast to the traditional single-peaked Laffer curve, which has two tax rates with the same revenues.

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4

Hájek, Jan, Karel šafr, Jiří Rotschedl, and Jan čadil. "The Laffer Curve Decomposed." Ekonomický časopis 69, no. 3 (2021): 306–26. http://dx.doi.org/10.31577/ekoncas.2021.03.05.

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5

Trabandt, Mathias, and Harald Uhlig. "The Laffer curve revisited." Journal of Monetary Economics 58, no. 4 (2011): 305–27. http://dx.doi.org/10.1016/j.jmoneco.2011.07.003.

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6

Kotamäki, Mauri. "Laffer Curves and Home Production." Nordic Tax Journal 2017, no. 1 (2017): 59–69. http://dx.doi.org/10.1515/ntaxj-2017-0004.

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Abstract In the earlier related literature, consumption tax rate Laffer curve is found to be strictly increasing (see Trabandt and Uhlig (2011)). In this paper, a general equilibrium macro model is augmented by introducing a substitute for private consumption in the form of home production. The introduction of home production brings about an additional margin of adjustment – an increase in consumption tax rate not only decreases labor supply and reduces the consumption tax base but also allows a substitution of market goods with home-produced goods. The main objective of this paper is to show that, after the introduction of home production, the consumption tax Laffer curve exhibits an inverse U-shape. Also the income tax Laffer curves are significantly altered. The result shown in this paper casts doubt on some of the earlier results in the literature.

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7

Novales, Alfonso, and Jesús Ruiz. "Dynamic Laffer curves." Journal of Economic Dynamics and Control 27, no. 2 (2002): 181–206. http://dx.doi.org/10.1016/s0165-1889(01)00031-8.

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8

Umer, Hamza. "Fairness-Adjusted Laffer Curve: Strategy versus Direct Method." Games 9, no. 3 (2018): 56. http://dx.doi.org/10.3390/g9030056.

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This paper reports results from controlled laboratory experiments on the Laffer curve and explores the productivity differences under the strategy method and the direct method. The data collected in Pakistan show no significant productivity difference across the two methods. The paper argues that the Laffer curve is not the result of a simple leisure—income tradeoff; the disutility of work and perceived unfairness of the tax imposed also influence the work decisions. A behavioral model that incorporates these factors induces a “fairness adjusted” Laffer curve with the negative relationship between tax rate and tax revenue showing up after 54% tax rate.

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9

Da Silva, Daniel Vasconcelos. "Assunto: A carga tributária brasileira e a curva de laffer / Subject: The brazilian tax burden and the laffer curve." Brazilian Journal of Development 7, no. 10 (2021): 100696–707. http://dx.doi.org/10.34117/bjdv7n10-400.

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10

Mehmood, Khalid, Sajjad Ahmad, Tariq Mehmood, Muhammad Mohsin, and Muhammad Ishfaq. "Does Laffer Curve Exist in Tax Structure of Pakistan? A Threshold Regression Analysis." Journal of Economic Impact 4, no. 1 (2022): 145–49. http://dx.doi.org/10.52223/jei4012217.

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Laffer curve is a trade-off between tax cuts and tax revenues. The study implies threshold regression to test the existence of the Laffer curve in Pakistan’s economy using time series data for a period of thirty years (1991-2020). The linear association between tax cuts and tax revenues was assessed using simple ordinary least squares technique. The tax structure of Pakistan mainly constitutes two components, direct and indirect taxes. This study examined nature of the Laffer curve using data on direct tax revenue and corporate tax rate. The study supported the evidence of the Laffer curve with a threshold tax rate of 26%. The existing corporate income tax rate in Pakistan is 29% which lies in prohibitive range of the Laffer curve. As a policy measure, the corporate tax rate is recommended to be reduced at least up to the threshold level in order to bring the maximum number of tax evaders and elites under the tax net to enhance the tax revenues of Pakistan.

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11

Miravete, Eugenio J., Katja Seim, and Jeff Thurk. "Market Power and the Laffer Curve." Econometrica 86, no. 5 (2018): 1651–87. http://dx.doi.org/10.3982/ecta12307.

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12

Hanson, Gordon. "Rolling Stones Down the Laffer Curve." Journal of Political Economy 119, no. 1 (2011): Back Cover. http://dx.doi.org/10.1086/660088.

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13

Shughart, William F., and Robert D. Tollison. "Fiscal Federalism and the Laffer Curve." Journal of Public Finance and Public Choice 9, no. 1 (1991): 21–28. http://dx.doi.org/10.1332/251569298x15668907345171.

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Abstract La «curva di Laffer» è stata, all’inizio degli anni ottanta, uno strumento molto popolare per spiegare, dal punto di vista della supply-side economics, il rapporto tra aliquote d’imposta e gettito. L’obiettivo era quello di dimostrare che, poiché vi sono effetti disincentivanti connessi con l’imposizione, è possibile che, al di là di un certo livello d’imposizione, il gettito complessivo diminuisca. Questa logica è stata, a quanto pare, decisiva nel convincere il Congresso ad approvare la riforma fiscale proposta da Reagan, la cui principale caratteristica era quella di ridurre drasticamente le aliquote dell’imposta personale sul reddito.Una domanda è per qual motivo i governi dovrebbero stabilire aliquote così alte da ridurre anziché aumentare il gettito. Una possibile risposta, data da Buchanan e Lee, è che le reazioni dei contribuenti non sono immediate, per cui in breve periodo l’aumento delle aliquote oltre il livello ottimale fa aumentare il gettito, per poi ridurlo man mano che i contribuenti reagiscono all’aggravio fiscale, diminuendo la loro attività.Una spiegazione alternativa che viene presentata in quest’articolo è costituita dall’ipotesi che i diversi livelli di governo si trovino in concorrenza tra di loro per l’adozione di base imponibili identiche. Un esempio è costituito, negli Stati Uniti, dalle imposte sulle sigarette, oggetto d’imposizione mediante accise in numerosi stati, nonché a livello federale. Inoltre, le sigarette sono anche oggetto dell’imposizione sulle vendite nella maggior parte degli stati americani. In questa situazione, è possibile che la concorrenza per il gettito tributario induca un livello di governo ad aumentare le aliquote, anche se il risultato potrà essere una diminuzione delle entrate complessive.L’evidenza basata sulla storia dell’imposizione sulle sigarette negli Stati Uniti sembra confermare quest’ipotesi: all’aumento federale, è sempre seguita, a breve scadenza, una diminuzione di gettito.

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14

Claessens, Stijn. "The debt laffer curve: Some estimates." World Development 18, no. 12 (1990): 1671–77. http://dx.doi.org/10.1016/0305-750x(90)90062-3.

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15

Waud, Roger N. "TAX AVERSION AND THE LAFFER CURVE." Scottish Journal of Political Economy 33, no. 3 (1986): 213–27. http://dx.doi.org/10.1111/j.1467-9485.1986.tb00827.x.

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16

Fève, Patrick, Julien Matheron, and Jean-Guillaume Sahuc. "The Horizontally S-Shaped Laffer Curve." Journal of the European Economic Association 16, no. 3 (2017): 857–93. http://dx.doi.org/10.1093/jeea/jvx027.

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17

Malcomson, James M. "Some analytics of the laffer curve." Journal of Public Economics 29, no. 3 (1986): 263–79. http://dx.doi.org/10.1016/0047-2727(86)90029-0.

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18

Denicolò, Vincenzo. "Some analytics of the Laffer curve." Journal of Public Economics 35, no. 1 (1988): 129–30. http://dx.doi.org/10.1016/0047-2727(88)90065-5.

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19

Malcomson, James M. "Some analytics of the Laffer curve." Journal of Public Economics 35, no. 1 (1988): 131–32. http://dx.doi.org/10.1016/0047-2727(88)90066-7.

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20

Gábriel, Péter, and Lóránt Kaszab. "Laffer Curves for Hungary." Financial and Economic Review 18, no. 4 (2019): 55–76. http://dx.doi.org/10.33893/fer.18.4.5576.

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21

Nutahara, Kengo. "Laffer curves in Japan." Journal of the Japanese and International Economies 36 (June 2015): 56–72. http://dx.doi.org/10.1016/j.jjie.2015.02.002.

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22

GİRAY, Filiz, and Gamze ÇİMEN. "Tax Optimality in Turkey: An Analysis for Total Tax Revenues." International Journal of Economics and Financial Research, no. 82 (June 15, 2022): 63–77. http://dx.doi.org/10.32861/ijefr.82.63.77.

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Within the scope of optimal tax theory, the optimality problem of fiscal policies in the Turkish tax system for the period 1980-2019 will be discussed from the perspective of the Laffer curve. The study, it is aimed to obtain the real Laffer curve showing the relationship between total tax revenues and tax rate for Turkey. Macroeconomic variables such as tax rates, tax revenues, crisis periods, unemployment rates, and real wages are included in the analysis with the help of an econometric package program. Within the scope of time series, the effect of the tax rate on tax revenues was investigated using Johansen and ARDL cointegration approaches. According to the findings obtained from the analyses, the total tax rates in Turkey are on the right of the Laffer curve, in other words, the Laffer curve exceeds the optimal point. Based on the hypothetical existence of Laffer theorem’s in Turkey, the optimal tax rates were calculated for the total tax revenues, and the current tax rates of each year were compared with the optimal tax rates. It has been determined that the total tax rates in the specified period are in the forbidden region of the Laffer curve. This situation, which states that the tax burden has increased, reveals that the taxation process should be revised. There is no comprehensive empirical analysis of Turkey. The findings will guide the applications that will contribute to the field. The originality of the work; is based on the inclusion of time series analysis of macroeconomic data such as crisis periods, unemployment rates, real wages as independent variables in determining the relationship between tax revenues and tax rates. The validity of the Laffer curve for each tax (Income Tax, Corporation Tax, VAT) in the Turkish tax system can be examined with the data and methods used in the research.

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23

Barnett II, William, and Walter Block. "On the Use and Misuse of the Laffer Curve." Journal of Public Finance and Public Choice 23, no. 3 (2005): 139–52. http://dx.doi.org/10.51952/fvwz2169.

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The main use to which the economics profession has put the Laffer curve (at least if you judge by a representative sample of principles and intermediate textbooks) is to choose that tax rate which maximizes governmental revenues. To say the least, this enterprise cannot be justified by a resort to positive economics. Necessarily associated to a Laffer curve, is an income curve over the same (tax rate) domain, which we illustrate and that starkly demonstrates, the conflict between the government and the citizenry over optimal tax policy. As an empirical issue, our paper casts doubt on the claim that tax rate reductions in the 1980s were responsible for budget deficits.

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24

Wu, Jinglei. "Evaluating the Veracity of the Laffer Curve in Flat-Income-Tax Economies." Highlights in Business, Economics and Management 24 (January 22, 2024): 1861–67. http://dx.doi.org/10.54097/hevry264.

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The Laffer Curve is a concept that postulates a concave downward curve, representing the relationship between a country’s tax rates and tax revenue. This theory proposes that an increase in tax rates would initially raise the government’s tax revenue to a certain threshold, and further hikes in tax rates beyond this threshold would result in a decline in total tax revenue. This paper aims to empirically evaluate the validity of the Laffer Curve theory within nations with a flat income tax system. By establishing a quadratic model accounting for the changes in income tax rates and tax revenue of eleven nations, this paper has found that only one of them verifies the Laffer Curve theory. The discrepancy is further analyzed, and the limitations of the model are identified, with further research suggestions in later sections.

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25

GAHVARI, FIROUZ. "DOES THE LAFFER CURVE EVER SLOPE DOWN?" National Tax Journal 41, no. 2 (1988): 267–69. http://dx.doi.org/10.1086/ntj41788729.

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26

Chaudhary, Muhammad Aslam, and Sabahat Awar. "Debt Laffer Curve for South Asian Countries." Pakistan Development Review 40, no. 4II (2001): 705–20. http://dx.doi.org/10.30541/v40i4iipp.705-720.

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The inflow of foreign capital is generally seen as an accelerating force to economic growth, due to provision of additional resources, and these funds are considered complementary to local savings. It could also help to transfer technology and, therefore, increase productivity. Besides it enhances purchasing power of the recipients [Mullick (1988)] and as a result stimulates growth. The purpose of foreign debt is to increase real transfer of resources from the developed countries to the developing countries, so that these countries could pick up momentum of economic growth and as a result improve their welfare.1 The rapid increase in the external debt obligations of the developing countries, during the 1970s, had given rise to concerns about the dangers of increasing trend in interest and amortisation payments and, therefore, this situation posed a threat to debtor countries. The foreign debt of the developing countries has become a threat to their economic growth. The debt servicing of some of the LDC’s exceeded to their growth rates.2 Initially, most analysts believed that debt servicing problem would be temporary. It was hoped that creditworthiness and more normal growth of most of the countries would be restored with the influx of foreign resources. However, the debt crises have demonstrated that this assessment was optimistic and seemed never to be realised.3

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27

Husain, Aasim M. "Distortionary Taxation and the Debt Laffer Curve." IMF Working Papers 92, no. 10 (1992): i. http://dx.doi.org/10.5089/9781451926545.001.

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28

Dalamagas, Basil. "Endogenous growth and the dynamic Laffer curve." Applied Economics 30, no. 1 (1998): 63–75. http://dx.doi.org/10.1080/000368498326155.

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29

Hsing, Yu. "Estimating the laffer curve and policy implications." Journal of Socio-Economics 25, no. 3 (1996): 395–401. http://dx.doi.org/10.1016/s1053-5357(96)90013-x.

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30

Shmanske, Stephen. "Enrollment and Curriculum: A Laffer Curve Analysis." Journal of Economic Education 33, no. 1 (2002): 73–82. http://dx.doi.org/10.1080/00220480209596126.

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31

Latif, Muhammad Irfan, Haji Rahman, Hussain Ahmad, Faiz Ahmad, Muhammad Mahboob Khurshid, and Muhammad Noman Shafique. "Estimation of Laffer Curve: Evidence from Pakistan." Sarhad Journal of Management Sciences 5, no. 1 (2019): 103–12. http://dx.doi.org/10.31529/sjms.2018.5.1.7.

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32

Fève, Patrick, Julien Matheron, and Jean-Guillaume Sahuc. "Erratum: The Horizontally S-Shaped Laffer Curve." Journal of the European Economic Association 16, no. 2 (2017): 561. http://dx.doi.org/10.1093/jeea/jvx041.

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33

Bose, Feler. "Application of modified Laffer Curve in the Marriage Market using Exit Costs." Ekonomia 23, no. 3 (2018): 9–18. http://dx.doi.org/10.19195/2084-4093.23.3.1.

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Application of modified Laffer Curve in the Marriage Market using Exit CostsThe economics literature that deals with the exit costs of marriage has considered primarily the shift from mutual consent divorce to unilateral divorce and has not provided a larger, overall picture of the marriage market under various exit conditions. This paper proposes that a modified Laffer Curve macro model of marriage and divorce provides the best overall picture of the marriage market under various exit scenarios.

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34

Облацова, У. В. "Проблемы и критика применения кривой Лаффера в контексте региональной экономики". Modern Economy Success, № 1 (9 січня 2025): 373–88. https://doi.org/10.58224/2500-3747-2025-1-373-388.

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в статье предлагается анализ основных критических замечаний, связанных с применением кривой Лаффера на практике. Исследуются как зарубежные, так и отечественные подходы к кривой Лаффера, выявляя различия в её использовании в макро- и микроэкономическом моделировании. Основное внимание уделено работам Е.В. Балацкого, который разработал модель оценки точек Лаффера 1-го и 2-го рода, через производственно-институциональные функции. Проанализированы вопросы, связанные с эластичностью предложения труда и капитала, ролью инфляции, а также влиянием теневой экономики на налоговые поступления. Обсуждаются математические сложности и неопределенности в графическом построении кривой Лаффера. Также акцентируется внимание на необходимости адаптации модели к региональному уровню, что требует пересмотра параметров модели и допущений для более точной оценки налоговой нагрузки и прогнозирования бюджетных поступлений. Таким образом, работа направлена на систематизацию критических замечаний и исследование области применения кривой Лаффера в региональных налоговых системах. Целью работы является систематизация и верификация основных теоретических допущений, ограничений и графической интерпретации кривой Лаффера, а также определение возможной области её применения. Объектом исследования является применение кривой Лаффера к региональной экономике. Предметом исследования являются математические методы оценки налоговой нагрузки. this article offers an analysis of key critical remarks related to the practical application of the Laffer Curve. Both foreign and domestic approaches to the Laffer Curve are examined, highlighting differences in its use in macro- and microeconomic modeling. Particular attention is given to the work of E.V. Balatsky, who developed a model for assessing Laffer points of the first and second kind through production-institutional functions. Issues related to the elasticity of labor and capital supply, the role of inflation, and the impact of the shadow economy on tax revenues are analyzed. The article discusses mathematical complexities and uncertainties in the graphical representation of the Laffer Curve. Attention is also directed to the need to adapt the model to the regional level, which requires a review of model parameters and assumptions for more accurate assessments of the tax burden and forecasting of budget revenues. Therefore, the study aims to systematize critical remarks and explore the applicability of the Laffer Curve within regional tax systems. The purpose of the work is to systematize and verify the main theoretical assumptions, limitations, and graphical interpretation of the Laffer Curve, as well as to determine the possible scope of its application. The object of the study is the application of the Laffer Curve to the regional economy, and the subject is the mathematical methods for assessing the tax burden

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35

Dalamagas. "Testing the Validity of the Laffer-Curve Hypothesis." Annales d'Économie et de Statistique, no. 52 (1998): 77. http://dx.doi.org/10.2307/20076152.

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36

YAMAK, Rahmi. "Turkey\s Laffer Curve: Kalman Filter Estimation Technique." Ekonomik Yaklasim 7, no. 21 (1996): 27. http://dx.doi.org/10.5455/ey.10228.

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37

Upender, M. "An Income Tax Laffer Curve - The Indian Experience." Artha Vijnana: Journal of The Gokhale Institute of Politics and Economics 41, no. 2 (1999): 143. http://dx.doi.org/10.21648/arthavij/1999/v41/i2/115880.

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38

Husain, Aasim M. "Domestic Taxes and the External Debt Laffer Curve." Economica 64, no. 255 (1997): 519–25. http://dx.doi.org/10.1111/1468-0335.00095.

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39

Busato, Francesco, and Bruno Chiarini. "Steady State Laffer Curve with the Underground Economy." Public Finance Review 41, no. 5 (2013): 608–32. http://dx.doi.org/10.1177/1091142113487006.

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40

Nolen‐Walston, Rose D., and Michael J. Mandel. "Death and taxes: Lactate and the Laffer curve." Veterinary Clinical Pathology 53, no. 3 (2024): 291–93. http://dx.doi.org/10.1111/vcp.13387.

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41

Agell, Jonas, and Mats Persson. "On the analytics of the dynamic Laffer curve." Journal of Monetary Economics 48, no. 2 (2001): 397–414. http://dx.doi.org/10.1016/s0304-3932(01)00074-5.

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42

Agénor, Pierre-Richard, and Joshua Aizenman. "Financial sector inefficiencies and the debt Laffer curve." International Journal of Finance & Economics 10, no. 1 (2005): 1–13. http://dx.doi.org/10.1002/ijfe.251.

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43

Vásquez Trujillo, Melissa Carolina. "Contribución fiscal óptima: Curva de Laffer Guatemala." Revista Académica CUNZAC 6, no. 1 (2023): 23–30. http://dx.doi.org/10.46780/cunzac.v6i1.90.

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PROBLEMA: ¿Cuál es la tasa impositiva óptima de Guatemala? OBJETIVO: determinar la tasa óptima con la cual el gobierno genere los máximos ingresos en recaudación fiscal por impuestos directos e indirectos. MÉTODO: este análisis se realiza a través de un modelo econométrico sustentado en la teoría de la curva de Laffer, utilizando datos del ingreso tributario real per cápita y la tasa impositiva en los períodos comprendidos entre 2011-2020 con el fin de calcular la tasa óptima en Guatemala. RESULTADOS: los resultados para Guatemala muestran el cumplimiento del planteamiento de Arthur Laffer con una tasa impositiva óptima del 12.35% y el nivel máximo alcanzado en el período analizado es de 11.99% aproximadamente para el 2013 por lo que las reformas tributarias no han incrementado los ingresos a nivel nacional. CONCLUSIÓN: las presiones fiscales analizadas no son óptimas según la simulación de la curva de Laffer para el país, por otra parte, los ingresos tributarios reales per cápita aumentan hasta alcanzar la tasa máxima estimada; por encima de este porcentaje se muestra declinación en los ingresos recaudados.

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44

JafariSamimi, Ahmad, Habib Ansari Samani ., and Younes Nademi . "Inflation and Inflation Tax in Iran: A Threshold Regression â€˜Laffer Curveâ€™ Model." Journal of Economics and Behavioral Studies 3, no. 3 (2011): 163–68. http://dx.doi.org/10.22610/jebs.v3i3.268.

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The purpose of this paper is examining the Laffer curve for inflation tax. To do so we have used Hansen (1996, 2000), threshold regression model to study whether a non-linear relationship between inflation Tax and inflation based on two regimes of inflation (low and high inflation regimes). Our findings support a standard Laffer curve shape in Iran with a threshold inflation rate of 15.24 percentage points. In other words, only at inflation below this rate inflation tax will increase as a result of higher inflation.

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Karpukhno, I. A. "Assessment of The Eﬀectiveness of Fiscal Policy in The Context of Socio-Economic Interests". Statistics and Economics 19, № 4 (2022): 35–45. http://dx.doi.org/10.21686/2500-3925-2022-4-35-45.

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Purpose of the study. The purpose of the study is to propose a conceptual approach to assessing the effectiveness of fiscal policy in the context of socio-economic interests based on the identification of the position of the state not only as a tax recipient, but also as a regulator of economic activity. In accordance with the goal, the following tasks are set: 1) within the framework of a conceptual approach to assessing the effectiveness of fiscal policy in the context of the socio-economic interests of the approach, to propose a mathematical interpretation of the target function of taxes paid by an economic entity - taxpayer and the target function of tax revenues to the state; 2) justify the functional limitations of these objective functions and propose a logic for justifying the parameters of the Laffer curve; 3) propose an approach to explaining the shape of the Laffer curve, due to the rotation of the parabola on the axis of penalties; 4) to confirm the proposed approach, on the basis of correlation analysis, evaluate the closeness of the relationship between the level of the tax burden, the number of on-site audits and the amount of additionally assessed funds for an on-site tax audit.Materials and methods. The article uses information from the scientific works of Russian and foreign scientists, Internet resources. The following methods were used in the work: the method of logical analysis (for the logical substantiation of the parameters of the Laffer curve); correlation analysis (to identify the relationship between the level of the tax burden, the number of on-site audits and the amount of additionally assessed funds for an on-site tax audit); the assessment of the tightness of the connection was checked according to the Chaddock scale; graphical method (to reflect different approaches to constructing the Laffer curve).Results. The paper proposes a conceptual approach to assessing the effectiveness of fiscal policy in the context of socio-economic interests, which involves highlighting the position of the state not only as a tax recipient, but also as a regulator of economic activity. Within the framework of this approach, a mathematical interpretation of the target function of taxes paid by an economic entity - a taxpayer and the target function of tax revenues to the state are proposed. The functional limitations of these objective functions are substantiated and the logic of justifying the parameters of the Laffer curve is proposed. Various approaches to the construction of the Laffer curve are considered. The arguments of critics of the Laffer curve are analyzed. An approach is proposed to explain the shape of the Laffer curve due to the rotation of the parabola on the penalty axis. The logic of substantiation of the parameters of the Laffer curve is determined. Based on the correlation analysis, the tightness of the relationship between the level of the tax burden, the number of on-site audits and the amount of additionally charged funds for an on-site tax audit was estimated. A trend towards a decrease in the number of on-site inspections (as a form of tax control) is revealed, while maintaining the main fiscal task of increasing revenues to the budget of the Russian Federation.Conclusion. The proposed conceptual approach to assessing the effectiveness of fiscal policy in the context of socio-economic interests makes it possible to separate the assessment of fiscal efficiency and macroeconomic efficiency of fiscal policy and be guided by the proposed parameters when determining tax rates, which will allow using the fiscal policy of the state as an element of harmonizing the socio-economic interests of society.

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Kakaulina, M. O. "Graphic Interpretation of the Laffer Curve with Tax «Migration»." Bulletin of Ural Federal University. Series Economics and Management 16, no. 3 (2017): 336–56. http://dx.doi.org/10.15826/vestnik.2017.16.3.017.

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Nakajima, Tomoyuki, and Shuhei Takahashi. "Uninsured idiosyncratic risk and the government asset Laffer curve." Journal of Macroeconomics 71 (March 2022): 103391. http://dx.doi.org/10.1016/j.jmacro.2021.103391.

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Singhand, Tejinder, and A. K. Jain. "The Corporation Tax in India: Empirical Validityof Laffer Curve." Indian Economic Journal 47, no. 2 (1999): 109–18. http://dx.doi.org/10.1177/0019466219990212.

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Colombatto, Enrico. "An alternative to the Laffer curve: Theory and consequences." Review of Austrian Economics 28, no. 1 (2013): 75–92. http://dx.doi.org/10.1007/s11138-013-0249-1.

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Lambert, Peter J. "Getting on the wrong side of the Laffer curve." European Journal of Political Economy 2, no. 2 (1986): 193–202. http://dx.doi.org/10.1016/0176-2680(86)90003-0.

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